(i ) the total net tax deducted or the total net tax repaid in the case of each employee, and
(ii) the total net tax deducted or repaid in respect of all the employees,
during that tax year.
(8) The statement and declaration and the certificate must be—
(a) signed by the employer, or
(b)if the employer is a body corporate, signed either by the secretary or by a director.
(9) Paragraph (8) is subject to regulation 211(5) (authentication in approved manner if return sent electronically).
(10) Section 98A of TMA( 1 ) (special penalties in case of certain returns) applies to paragraph (1).
12.
Appellant’s submissions
The agent submitted that her belief was that the return had been successfully submitted online on 16 May 2011.
HMRC’s submissions
HMRC contended that an agent submitting multiple returns should have been aware that if the return is successfully submitted an email from HMRC acknowledging a successful submission would be received.
HMRC submitted that the penalty had been imposed in accordance with the legislation and HMRC did not have the discretion not to charge the penalty.
HMRC submitted that it was the appellant’s responsibility to ensure that the return was correctly submitted by the due date. Although the appellant had relied on his agent it was still the appellant’s primary responsibility to make sure that the agent had carried out the requested task.
Findings
The Tribunal found that the appellant was primarily responsible for ensuring that the correct return was made by the due date.
The Tribunal found that the appellant should have insisted on the agent trying again to submit the return as soon as the first penalty notice was received.
The Tribunal found that at the same time as appealing the agent ought to have submitted the return again.
The Tribunal found that despite the rejection of its appeal the agent did not make another attempt to submit the return until it was successfully submitted on 6 June 2012.
The Tribunal found that the agent ought to have been aware that if the return is successfully submitted, an email from HMRC acknowledging a successful submission would be received.
The Tribunal found that penalty notices had been correctly issued to the appellant.
The Tribunal found that the appellant had no reasonable excuse for the late filing of the return and the penalty is hereby confirmed.
Decision
The appeal is dismissed.
This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.
SANDY RADFORD